IMF-欧元区：发布金融部门评估计划文件，详细评估巴塞尔有效银行监管核心原则的遵守情况（英）

© 2025 International Monetary Fund IMF Country Report No. 25/215 EURO AREA PUBLICATION OF FINANCIAL SECTOR ASSESSMENT PROGRAM DOCUMENTATION—DETAILED ASSESSMENT OF OBSERVANCE—BASEL CORE PRINCIPLES FOR EFFECTIVE BANKING SUPERVISION This paper on Detailed Assessment of Observance – Basel Core Principles for Effective Banking Supervision was prepared by a staff team of the International Monetary Fund. It is based on the information available at the time it was completed on July 2, 2025. Copies of this report are available to the public from International Monetary Fund • Publication Services PO Box 92780 • Washington, D.C. 20090 Telephone: (202) 623-7430 • Fax: (202) 623-7201 E-mail: publications@imf.org Web: http://www.imf.org International Monetary Fund Washington, D.C. July 2025 EURO AREA FINANCIAL SECTOR ASSESSMENT PROGRAM DETAILED ASSESSMENT OF OBSERVANCE BASEL CORE PRINCIPLES FOR EFFECTIVE BANKING SUPERVISION Prepared By Monetary and Capital Markets Department This Detailed Assessment Report was prepared by Aditya Narain, Lyndon Nelson, Luc Riedweg and Emrah Sagkol in the context of an IMF Financial Sector Assessment Program (FSAP) mission in the euro area during November 2024–February 2025. Further information on the FSAP program can be found at http://www.imf.org/external/np/fsap/fssa.aspx July 2, 2025 EURO AREA 2 INTERNATIONAL MONETARY FUND CONTENTS Glossary __________________________________________________________________________________________ 3 SUMMARY AND MAIN FINDINGS ______________________________________________________________ 7 A. Summary ______________________________________________________________________________________ 7 B. Main findings __________________________________________________________________________________ 9 INTRODUCTION AND METHODOLOGY _______________________________________________________ 20 A. Introduction __________________________________________________________________________________ 20 B. Information and Methodology Used for Assessment _________________________________________ 21 INSTITUTIONAL AND MARKET STRUCTURE—OVERVIEW ___________________________________ 25 PRECONDITIONS FOR EFFECTIVE BANKING SUPERVISION __________________________________ 27 DETAILED ASSESSMENT _______________________________________________________________________ 29 A. Supervisory Powers, Responsibilities and Functions ___________________________________________ 29 B. Prudential Regulations and Requirements ___________________________________________________ 153 SUMMARY OF COMPLIANCE WITH THE BASEL CORE PRINCIPLES ________________________ 284 RECOMMENDED ACTIONS AND AUTHORITIES COMMENTS ______________________________ 297 A. Recommended Actions ______________________________________________________________________ 297 B. Authorities’ Response to the Assessment ____________________________________________________ 303 EURO AREA INTERNATIONAL MONETARY FUND 3 Glossary AC Additional Criteria A-CVA Adva